TMI Blog2018 (3) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... rejecting the transaction value - It has been held in number of decisions that enhancement of value cannot be done on the basis of DOV data etc. without first rejecting the transaction value or without adducing any evidence of contemporaneous imports. Held that: - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to refer the matter to the third member to resolve the following issues:- Whether in view of the mis-declaration of the goods impacting the rate of duty and the value of the goods, the order of the Ld. Commissioner (Appeals) should be upheld and appellants' appeal dismissed in Appeal No.C/60002/2016, C/60003/2016 and C/60006/2016, as held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) against the assessment of bills of entries. The appeals were filed on the ground that the Revenue has rejected the declared transaction value, without any reason or any evidence and has enhanced the value by ignoring the declared value of the goods on the basis of invoice, packing list and bill of lading etc. The appellant strongly contended before the Commissioner (Appeals) that the Revenue cannot reject the transaction value without any basis and further the enhancement was done without any evidence or reference to any other contemporaneous imports. 5. Commissioner (Appeals) in his impugned order observed that inasmuch as the appellant accepted the enhanced value and has cleared the goods on payment of duty on the high ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt before Commissioner (Appeals), by way of filing appeals, is itself indicative of the fact that the appellants were not satisfied with such enhancement and have exercised their right of appeal provided under the statute. At this stage, we may refer to some precedent decisions of the Tribunal laying down that payment of duty at the enhanced value and clearance of the goods in urgency cannot preclude the assessee from challenging the assessed bill of entry on the sole ground that goods stand cleared at the enhanced value. Specific reference can be made to the Tribunal decision in the case of Commissioner of Customs Vs. Ganesh Trading Company - 2013 (297) ELT 75 (Tri. Del.). Similarly, in the case of Bayshore Glass Trading Pvt. Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this regard can be made to the Tribunal decisions in the case of Ventura Impex (P) Limited Vs. CC (Import General) - 2016 (338) ELT 759 (Tri. Del.), Marvel Agencies Vs. CC, New Delhi - 2017 (348) ELT 534 (Tri. Del.), S.K Dhawan Vs. CC, (Import) Mumbai - 2016 (344) ELT 436 (Tri. Mum.), Vyapar Industries Limited Vs. CC (Import) IMumbai - 2016 (343) ELT 825 (Tri. Mum.) and Kuber India Vs. CC, Jaipur - 2016 (340) ELT404 (Tri. Del.). In the case of Kuber India, it was observed that payment of duty and clearance of goods on enhanced value in order to avoid delay and demurrage, cannot act as a bar for importer to challenge assessment in appeal. It was further observed that rejecting transaction value by merely saying that it does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actually find that the list is unending and it is almost a settled law that transaction value cannot be ignored based upon the doubts entertained by the Revenue and mere suspicion on correctness of the invoice is not sufficient to reject the evidence of the value of the imported goods. The onus to prove that there was under valuation, lies heavily upon the Revenue and is required to be discharged by production of tangible and positive evidence. 9. inasmuch as there is no evidence in the present appeals in support of Revenue s allegations, we are of the view that the impugned orders are not sustainable. Accordingly, the same are set-aside and all the five appeals are allowed with consequential relief to the appellants. (Order pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. C/60006/16 2539198 dt. 26.06.2013 HMS (Without ISRI code) Re-rollable scrap Misdeclaration Accepted vide importer letter dt.13.6.2013 It is seen from the summary given above that in Appeal Nos.C/60002/2016, C/60003/2016 C/60006/2016, the goods have been mis-declared in description, the value of the goods was therefore tainted in these bills of entries. Misdeclaration was accepted by importer as indicated in remarks column above. Accordingly, the application of higher rate of duty and enhancement of the value as per DOV data/contemporaneous import based assessment by the adjudicating authority is correct. I also find that in their pleadings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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